Formation of systematic information on the net assets of corporation

Abstract

Reflection in accounting and financial reporting of capital helps to reveal the economic substance of the net assets of the economic entity. The current procedure for determining the net asset value concerns with corporations, but does not apply to joint stock companies, provides insurance, banking, credit organizations, organizers of gambling. However, and the founders, and the organization of the corporate form of ownership interest to the formation and the value of net assets, measures to increase the net asset value consistent with established legal requirements.